The exporter (Company H) or his representative (for example, the carrier or a customs agent) - lodges the export declaration with the customs office of export.
Since 1 July 2009, the export declaration has to be submitted electronically.
The exporter, or his representative, has to lodge the export declaration within the time limits stipulated in the CCIP regulation. If an export declaration is not required by the regulation, and exit summary declaration (EXS) must be lodged within the same time frame.
The export declaration has to include the data required by EU legislation. Since there are optional boxes for Member States in the export declaration, the data set required by each Member State (national single administrative document data or SAD data) varies.
The export declaration is the customs declaration required for the export procedure. It has to be presented for all goods, which are consigned for a country outside the customs territory of the Community. The export declaration has to include the safety and security data (see Annex 30A of the Customs Code Implementing Provisions). The amended Community legislation requires, as a general principle, that all goods brought out of the customs territory of the Community, regardless of their final destination, shall be subject to risk analysis and customs control, primarily for security and safety purposes, before departure or – in the case of containerized maritime shipments – before commencement of vessel loading. All such goods must therefore be covered by a declaration of some kind -- either a customs declaration, e.g. for export (i.e. the Customs treatment of Community goods that are taken out of the customs territory), re-export (i.e. the Customs treatment of non-Community goods that are taken out of the customs territory), transit etc., or, wherever any of the former is not required, an exit summary declaration (EXS).
Further information on the rules linked to individual means of transport can be found in the frequently asked question list on the exit of goods and exit summary declaration .